会计毕业论文加强中小企业的财务管理提高企业经济效益.docVIP

加强中小企业的财务管理提高企业经济效益 摘　要：加入世贸组织以来，我国中小企业遇到了前所未有的发展机遇，同时也面临着严峻的挑战。中小企业的核心问题是生存问题，而维持中小企业生存的关键在于企业的财务管理。但是，绝大多数中小企业往往片面追求提高企业短期经济效益，而忽视了财务管理对提高企业长期经济效益的真正作用，财务部门仅仅体现了会计核算和监督最基本的职能。为此，本文针对中小企业财务管理中存在的问题进行阐述，认为中小企业面临筹资困难，资金严重不足，投资能力较弱且缺乏科学性，筹资能力差而难以满足企业发展的要求，财务控制薄弱，难于规避财务负债的陷阱以及财务危机的陷阱突现的问题，并提出发挥财务管理在我国中小企业运用的对策。本文旨在启发我国中小企业的管理者，包括中小企业外部政策制定者和中小企业的经营管理者，能切实结合中小企业的实际情况，努力改善中小企业的财务管理现状，从而使中小企业走上健康持续发展的道路。 关键词: 中小企业 财务管理 财务控制 Strengthen the financial management of SMEs to improve the economic efficiency of enterprises Xierenayi keyoumu School of Abstract: Since the accession to the WTO , Chinas SMEs experiencing unprecedented opportunities for development, is also facing serious challenges. SMEs core problem is the problem of existence, while maintaining the key to the survival of SMEs is that the financial management of enterprises. However, the vast majority of SMEs are often one-sided pursuit to improve short-term economic benefits, while ignoring the true role of financial management to improve long-term economic benefits, the financial sector is merely a reflection of the basic functions of accounting and monitoring. In this paper, described for the problems that exist in the financial management of SMEs and that SMEs face funding difficulties, a serious shortage of funds, weak investment capacity and the lack of scientific, poor ability to raise funds to meet the requirements of the enterprise development, financial control is weak difficult to circumvent the trap of financial liabilities and financial crisis of the trap emergent problems, and proposed to play the use of countermeasures by the financial management of SMEs in China. This article aims to inspire the managers of SMEs in China, including SMEs external policy makers and SMEs managers, can be effectively combined with the actual situation of small and medium enterprises, and strive to improve the status quo of the financial management of SMEs, in order to enable SMEs to embark on healthy a